The paper discusses the harmonization of the current rules of the 7th National Accounting Standard (NAS) “Intangible Assets” with the requirements of International Financial Reporting Standards (IFRS). Scientific proposals and recommendations are provided for introducing amendments and additions to the relevant provisions of the NAS. As a result, the compliance of the current 7th NAS “Intangible Assets” with IFRS requirements is ensured, creating opportunities for their practical application in enterprises.
| Mualliflar | Rozmatova , Umida, Розматова , Умида, Rozmatova , Umida |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-08-29 |
| Jild | 3 |
| Son | 8 |
| Betlar | 119-127 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss8-pp119-127 |
DOI: 10.60078/2992-877x-2025-vol3-iss8-pp119-127 · Maqolaning asl sahifasi
intangible assets, goodwill, national accounting standards, international financial reporting standards, chart of accounts, нематериальные активы, гудвилл, национальные стандарты бухгалтерского учёта, международные стандарты финансовой отчётности, план счетов, nomoddiy aktivlar, gudvill, buxgalteriya hisobining milliy standartlari, moliyaviy hisobotning xalqaro standartlari, schyotlar rejasi
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